<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2248-6046</journal-id>
<journal-title><![CDATA[Revista Finanzas y Política Económica]]></journal-title>
<abbrev-journal-title><![CDATA[Finanz. polit. econ.]]></abbrev-journal-title>
<issn>2248-6046</issn>
<publisher>
<publisher-name><![CDATA[Universidad Católica de Colombia]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2248-60462017000200215</article-id>
<article-id pub-id-type="doi">10.14718/revfinanzpolitecon.2017.9.2.2</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El esfuerzo fiscal en los países de América Latina y el Caribe]]></article-title>
<article-title xml:lang="en"><![CDATA[Fiscal effort in the countries of Latin America and the Caribbean]]></article-title>
<article-title xml:lang="pt"><![CDATA[O esforço fiscal nos países da América Latina e do Caribe]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Rossignolo]]></surname>
<given-names><![CDATA[Darío Alejandro]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Buenos Aires  ]]></institution>
<addr-line><![CDATA[Buenos Aires ]]></addr-line>
<country>Argentina</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2017</year>
</pub-date>
<volume>9</volume>
<numero>2</numero>
<fpage>215</fpage>
<lpage>247</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S2248-60462017000200215&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S2248-60462017000200215&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S2248-60462017000200215&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN En América Latina, la recaudación fiscal ha experimentado un crecimiento en los últimos quince años; sin embargo, los niveles de desigualdad y pobreza imperantes llevan a preguntarse si los países pueden aumentar aún en mayor medida los ingresos tributarios, en función de poder financiar en forma genuina los niveles de gasto público necesarios para morigerarlos. Mediante la metodología de esfuerzo fiscal, en este artículo se presentan estimaciones que permiten concluir que los países con menor nivel de desarrollo están asociados a una menor capacidad de generación de recursos fiscales, y países con desarrollo medio o alto podrían incrementar su recaudación, pero por decisiones políticas e institucionales han determinado mantener tasas impositivas bajas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT In Latin America, tax revenue has increased in the last fifteen years; nevertheless, the prevailing levels of inequality and poverty lead to the question of whether these countries can increase tax revenues even more, in order to be able to genuinely finance public expenditure levels that are necessary to restrain them. Using fiscal effort as metodology, this article presents estimations that allow concluding that countries with lower levels of development have a lower capacity to generate fiscal resources, while countries with medium or high levels of development could be able to increase their tax collection, but due to political and institutional reasons they have decided to maintain low tax rates.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO Na América Latina, a arrecadação fiscal tem experimentado um crescimento nos últimos quinze anos; porém, os níveis de desigualdade e pobreza imperantes nos levam a questionar se os países podem aumentar ainda mais os ingressos tributários, em função de poder financiar de forma genuína os níveis de gasto público necessários para amenizá-los. Mediante a metodologia de esforço fiscal, neste artigo, são apresentadas estimativas que permitem concluir que os países com menor nível de desenvolvimento estão associados a uma menor capacidade de geração de recursos fiscais, e países com desenvolvimento médio ou alto poderiam incrementar a sua arrecadação, mas por decisões políticas e institucionais determinaram manter taxas impositivas baixas.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[características institucionales]]></kwd>
<kwd lng="es"><![CDATA[esfuerzo fiscal]]></kwd>
<kwd lng="es"><![CDATA[frontera estocástica]]></kwd>
<kwd lng="es"><![CDATA[recursos naturales]]></kwd>
<kwd lng="en"><![CDATA[institutional characteristics]]></kwd>
<kwd lng="en"><![CDATA[fiscal effort]]></kwd>
<kwd lng="en"><![CDATA[stochastic frontier]]></kwd>
<kwd lng="en"><![CDATA[natural resources]]></kwd>
<kwd lng="pt"><![CDATA[características institucionais]]></kwd>
<kwd lng="pt"><![CDATA[esforço fiscal]]></kwd>
<kwd lng="pt"><![CDATA[fronteira estocástica]]></kwd>
<kwd lng="pt"><![CDATA[recursos naturais]]></kwd>
</kwd-group>
</article-meta>
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